Auditing of accounts is a legal requirement for many companies in Switzerland. Whether ordinary, limited, or voluntary, it aims to ensure the reliability of financial statements and transparency in business management. It also serves as a mark of trust for investors, business partners, and authorities.
Hevea Invest offers audit services conducted independently, in accordance with the Code of Obligations (CO) and the standards of the Swiss Auditing Standard (SAS).
Restricted review and report for SMEs.
Complete audit and process control for large companies.
Contractual audit tailored to specific needs.
Special audit for restructuring or capital operations.
Total independence of our audit body
Strict application of professional standards (NAS, IFAC, FAR)
Impeccable confidentiality and ethics
Transparency of findings and clear reports
Public limited companies (PLC)
Limited liability companies (LLC)
Foundations, associations, and cooperatives
Corporate groups or holdings
Startups and growing businesses seeking funding
Conducting your audit with Hevea Invest means benefiting from a rigorous mastery of Swiss standards and a reliable analysis to ensure transparency and trust.
Yes, if it meets two of the following three criteria for two consecutive financial years: total balance sheet exceeding CHF 20 million, turnover exceeding CHF 40 million, average workforce exceeding 250 employees. Otherwise, a limited audit is generally mandatory, unless the opting-out option is formally decided.
Yes, if it meets two of the following three criteria for two consecutive fiscal years: total balance sheet exceeding CHF 20 million, turnover exceeding CHF 40 million, average number of employees exceeding 250. Otherwise, a limited audit is generally mandatory, unless the opting-out option is formally decided.
The ordinary audit involves an in-depth analysis, including internal controls, while the limited review relies on analytical procedures and interviews. It is less costly and less intrusive, but only authorized for SMEs.
It is an audit exemption, possible if the company has fewer than 10 full-time employees and all partners agree to it. This decision must be documented in writing and registered with the Commercial Register.
Only individuals or companies registered as licensed audit experts or licensed audit firms with the Federal Audit Oversight Authority (FAOA) are permitted to engage in this activity.
Accounting documents must be submitted at the end of the fiscal year, usually between January and March. An early audit can be scheduled if there are specific needs.
